When it sees that you want to clear your mind (and turn your attention) to acts (that will make you worthy) of the next world, such as obligatory or optional prayer, or when you read the Torah or study any field relating to faith or morals, it will try to confuse and distract you with worldly matters—a thought of business, buying and selling, profit and loses. It will say to you:

“You should gladly welcome this free time, of this idle period, since, because of your busy schedule you may not have such an opportunity at another time. Now is the time to make an accounting with your partner of your assets and liability: how much you have collected of what is due you and how much is outstanding. (Think now about) which means to a lively hood re suitable for you and which are not; (recall) which of your ventures gave you satisfaction and which you regretted. If you have a case pending in court, review in your mind all of your opponent’s pleas and you’re your own; (think of) different strategies to outwit and defeat him in the case of tried.”